Software Developer | North Dakota Office of State Tax Commissioner

Software Developer | North Dakota Office of State Tax Commissioner Software Developer The information found in this section is for developers at companies providing software solutions for tax filing. Questions about these documents should be directed to taxmef@nd.gov Guidelines and Specifications MeF (Modernized E-File) The official letter of intent and MEF schemas can be found in the state exchange system. For access, please send an email to taxmef@nd.gov and provide the email address you wish to have access. Once your company has an approved letter of intent, we will grant access to the necessary folders within the state exchange system. North Dakota opens for ATS testing the same day as the IRS. For more information, see the IRS website: 2D Barcode Specifications - Individual Income Tax - October 2025 - Final Please use MeF Test Scenarios for submitting 2D tests. These can be found in the state exchange system. Guidelines for Substitute and Reproduced Tax Forms - New October 30, 2025 Income Tax Withholding Additional documentation for software developers looking to implement web services for W-2 or 1099 filings. Future additions to this web service will include support for North Dakota withholding returns (Form 306). Electronic Upload Web Services Overview All electronic file uploads for both W-2 and 1099 file via our web services or TAP (Taxpayer Access Point) are checked against a series of validations rules to ensure the files are in compliance. Validation Rules for W-2 & 1099 Electronic Uploads Test your W-2 or 1099 file(s) against all of our validation rules to ensure you are in compliance. This tool processes the same set of validation rules that are used with both our web services and TAP. W2/1099 Validation Test Tool Sales & Use Tax Sales Tax XML Upload for TAP - see Sales & Use Tax E-Filing Forms and Instructions Corporation Income Tax Return - Form 40 Updated 10/10/2025 - Final Corporate Income Tax Instructions Updated 12/11/2025 Corporation Income Tax Return - Amended - Form 40X Updated 10/10/2025 - Final Corporation Return Payment Voucher - Form 40-PV Updated 10/14/2025 - Final 2025 Corporation Estimated Tax Payment Voucher - Form 40-ES Updated 10/14/2025 - Final Corporation Electronic Return Payment Voucher - Form 40-EPV Updated 10/14/2025 - Final Corporation Extension Tax Payment Voucher - Form 40-EXT Updated 10/14/2025 - Final Underpayment of Estimated North Dakota Income Tax by Corporations - Form 40-UT Updated 10/14/2025 - Final Fiduciary Income Tax Return - Form 38 Updated 10/10/2025 - Final Fiduciary Income Tax Instructions Updated 12/6/2024 Fiduciary Return Payment Voucher - Form 38-PV Updated 10/14/2025 - Final 2026 Fiduciary Estimated Tax Payment Voucher - Form 38-ES Updated 12/11/2025 - Final Fiduciary Electronic Return Payment Voucher - Form 38-EPV Updated 10/14/2025 - Final Fiduciary Extension Tax Payment Voucher - Form 38-EXT Updated 10/14/2025 - Final Beneficiary's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 38) Updated 10/14/2025 - Final Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Estates and Trusts - Schedule 38-UT Updated 10/14/2025 - Final Tax Credits - Schedule 38-TC Updated 10/14/2025 - Final Individual Income Tax Return - Form ND-1 Updated 10/10/2025 - Final Individual Income Tax Return (for full-year residents with no adjustments or credits) - Form ND-EZ Updated 10/10/2025 - Final Individual Income Tax Instructions Updated 12/11/2025 Individual Income Tax Paper Return Voucher - Form ND-1PRV Updated 10/14/2025 - Final Individual Estimated Tax Payment Voucher - Form ND-1ES Updated 10/31/2025 - Final Individual Electronic Return Payment Voucher - Form ND-1V Updated 10/14/2025 - Final Individual Extension Tax Payment Voucher - Form ND-1EXT Updated 10/14/2025 - Final Adoption Credit - Schedule ND-1AC Updated 10/14/2025 - Final Credit for Income Tax Paid to Another State or Local Jurisdiction - Schedule ND-1CR Updated 10/14/2025 - Final Calculation of Tax Under 3-Year Averaging Method for Elected Farm Income - Schedule ND-1FA Updated 10/14/2025 - Final Family Member Care Tax Credit - Schedule ND-1FC Updated 10/14/2025 - Final Tax Calculation for Nonresidents and Part-Year Residents - Schedule ND-1NR Updated 10/14/2025 - Final Planned Gift Tax Credit - Schedule ND-1PG Updated 10/14/2025 - Final Nonprofit Private School Tax Credit for Individuals - Schedule ND-1PSC Updated 10/14/2025 - Final Qualified Endowment Fund Tax Credit - Schedule ND-1QEC Updated 10/14/2025 - Final Statutory Adjustments - Schedule ND-1SA Updated 10/14/2025 - Final Tax Credits - Schedule ND-1TC Updated 10/14/2025 - Final Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals - Schedule ND-1UT Updated 10/14/2025 - Final ACH Credit Authorization - Form 301-EF Revised January 2016 Exemption from Withholding or a Qualifying Spouse of a U.S. Armed Forces Service Member - Form NDW-M Revised December 2023 Partnership Income Tax Return - Form 58 Updated 10/10/2025 - Final Partnership Income Tax Instructions Updated 12/11/2025 Partnership Return Payment Voucher - Form 58-PV Updated 10/14/2025 - Final 2026 Partnership Estimated Tax Payment Voucher - Form 58-ES Updated 10/14/2025 - Final Partnership Electronic Return Payment Voucher - Form 58-EPV Updated 10/14/2025 - Final Partnership Extension Tax Payment Voucher - Form 58-EXT Updated 10/14/2025 - Final Partner's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 58) Updated 10/14/2025 - Final One-Time Remittance Form - Form 21945 Revised January 2018 S Corporation Income Tax Return - Form 60 Updated 10/10/2025 - Final S Corporation Income Tax Instructions Updated 12/11/2025 S Corporation Return Payment Voucher - Form 60-PV Updated 10/14/2025 - Final S Corporation Extension Payment Voucher - Form 60-EXT Updated 10/14/2025 - Final 2026 S Corporation Estimated Payment Voucher - Form 60-ES Updated 10/14/2025 - Final S Corporation Electronic Return Payment Voucher - Form 60-EPV Updated 10/14/2025 - Final Shareholder's Share of ND Income, Deductions, Adjustments, Credits, and Other Items - Schedule K-1 (Form 60) Updated 10/14/2025 - Final Contributions to a Maternity Home, Child Placing Agency, or Pregnancy Help Center - Schedule MCP Updated 10/14/2025 - Final Schedule for Renaissance Zone Income Exemption and Tax Credits - Schedule RZ Updated 10/14/2025 - Final Schedule RZ Instructions Updated 12/11/2025 Credit for Wages Paid to Mobilized Employee - Schedule ME Updated 10/14/2025 - Final Angel Fund Investment Report - Form AFI Updated 10/14/2025 - Final Qualified Endowment Fund Tax Credit - Schedule QEC Updated 10/14/2025 - Final Application to Obtain Contractor's Request for Clearance - Form 59937 Revised 2015 Passthrough Entity Withholding - Adjustment to Nonresident Member Withholding - Form PWA Updated 10/14/2025 - Final Nonresident Passthrough Entity Member Withholding Exemption and Certification - Form PWE Updated 10/14/2025 - Final Authorization to Disclose Tax Information and Designation of Representative - Form 500 Revised December 2023 Employer Child Care Contribution Credit - Form 28758 *New for 2025 Property Tax Forms & Credits for Developers County, City, District & Township Information Tax Levy Reporting File Layout for Developers Tax Levy Reporting Required Fields for Developers State Paid Credit Abstract of Tax - File Upload Instructions Abstract of Tax - Delimited File Layout Abstract of Tax - Delimited Example - (txt) Abstract of Tax - Validation Rules Disabled Veterans Credit Disabled Veterans Credit - Delimited File Layout Disabled Veterans Credit - File Upload Instructions Disabled Veterans Credit - Validation Rules Disabled Veterans Credit Return File - (txt) Homestead Property Tax Credit Homestead Property Tax Credit - Delimited File Layout Homestead Property Tax Credit - File Upload Instructions Homestead Property Tax Credit - Validation Rules Homestead Property Tax Credit - Delimited Example Sales Ratio Sale Ratio File Upload Instructions Schedule BX File Layout Schedule BX Template Schedule BX Validation Rules Assessment Abstract File Layout Assessment Abstract Validation Rules Supplementary Abstract File Layout Saving in Delimited File Format